https://www.taxtmi.com/caselaws?id=177625 A revisional power under section 33A(2) of the Income-tax Act, 1922 was treated as discretionary and administrative, so a refusal to interfere was not a prejudicial order and could not be challenged by certiorari on the footing of natural justice. The absence of a hearing did not vitiate the revisional order where the statute had removed any hearing requirement and alternative remedies were available. Delay alone was not a complete bar to writ relief, but it did not assist the petitioner on the merits. The challenge to adding the assessee's share of firm income also failed because the firm income had already been assessed and taxed, leaving the statutory basis for aggregation intact. en-us Wed, 20 Feb 1963 00:00:00 +0530 Wed, 13 Jan 2016 17:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177625 A revisional power under section 33A(2) of the Income-tax Act, 1922 was treated as discretionary and administrative, so a refusal to interfere was not a prejudicial order and could not be challenged by certiorari on the footing of natural justice. The absence of a hearing did not vitiate the revisional order where the statute had removed any hearing requirement and alternative remedies were available. Delay alone was not a complete bar to writ relief, but it did not assist the petitioner on the merits. The challenge to adding the assessee's share of firm income also failed because the firm income had already been assessed and taxed, leaving the statutory basis for aggregation intact. Case-Laws Income Tax Wed, 20 Feb 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177625